Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 974.125

    A non - share capital return is a * non - share distribution to the extent to which it is not a * non - share dividend.

Table of sections

974 - 130   Financing arrangement

974 - 135   Effectively non - contingent obligation

974 - 140   Ordinary debt interest

974 - 145   Benchmark rate of return

974 - 150   Schemes

974 - 155   Related schemes

974 - 160   Financial benefit

974 - 165   Convertible and converting interests